Análisis de los informes de auditoría gubernamental y seguimiento de las recomendaciones aprobados por la Contraloría General del Ecuador en la Coordinación de Educación Zonal 6, período 2017 - 2020

Abstract

Abstract: The government audit is the instrument used by the Stateto carry out an objective and critical control of the activities and operations of public institutionswith the intention of establishingthe effectiveness and efficiency of its programs or processes and to encouragesuitable procedures to achieve success for the institution. The objective of this research was to analyze the audit reports and compliance with their recommendations, in the reports approved by the Contraloría General del Estado(CGE) in the Zonal 6 Education Coordination inthe period 2017-2020. This work was of a non-experimental type, with a mixed approach. In the development, a theoretical basis on government audit was contemplated, later 16 reports approved by the CGE were analyzed in the study period, this to verify compliance with the guidelines established in agreement No. 020-2019-CGE, as well as the follow-up on the recommendations of previous reports. It was determined that the majority of the reports comply with the guidelines, however; no regular audits are carried out, nor are recommendations from previous reports followed up.